Akash Singh Vs State of West Bengal & Ors. (Calcutta High Court)
The case of Akash Singh vs. State of West Bengal & Ors. addresses the cancellation of the petitioner’s GST registration due to non-filing of returns for six consecutive months. The petitioner had appealed under Section 107 of the CGST/WBGST Act, citing precedents from the cases of Subhankar Golder and Rana Chowdhury. Both precedents emphasized granting a second opportunity for compliance to avoid hindering business operations and tax recovery. The court acknowledged that such cancellations could negatively impact revenue collection and directed the restoration of registration, provided the petitioner met specified compliance conditions.
The Calcutta High Court quashed the show cause notice and cancellation orders against the petitioner. The court directed the petitioner to file GST returns, pay taxes, interest, penalties, and fines within four weeks to reinstate the GST registration. Furthermore, the jurisdictional officer was instructed to reopen the GST portal within one week to facilitate compliance. Failure to adhere to these directives would result in the automatic dismissal of the petition. This judgment aligns with the court’s pragmatic approach in balancing compliance enforcement and ensuring uninterrupted business operations.
Assessee was represented by Advocate Himangshu Kumar Ray and Abhilash Mittal
